Compound Interest Project v 皇冠体育app Commissioners for HM Revenue and Customs: [2009] UKUT 175 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 15 September 2009.
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VALUE ADDED TAX 鈥� tax paid in accordance with domestic law provisions later found to be incompatible with Sixth Directive 鈥� tax repaid to trader with simple interest 鈥� VATA 1994 s 78, FA 1996 s 197, APD etc (Interest Rate) Regs 1998 鈥� whether sufficient remedy 鈥� whether tribunal able to interpret statutory scheme so as to award compound interest 鈥� no PRACTICE 鈥� whether appeal brought in time 鈥� nature of decision founding jurisdiction 鈥� appeals out of time 鈥� whether time should be extended 鈥� no.
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Published 1 December 2016